مجلة البحوث القانونية و الاقتصادية
Volume 5, Numéro 2, Pages 611-628
2022-06-06
Accounting Treatment Of Taxes According To The Algerian Fiscal System And Scf
Authors : Benloulou Salim Badreddine . Meghili Lotfi .
Abstract
The aim of the study is to identify the accounting and tax treatment of taxes and duties in the economic institution according to the financial accounting system. In order to achieve effective goals, a field study is applied in an economic institution in the district of Tlemcen. Some concepts related to the different taxes and duties were discussed by the way of calculating and treating them in the economic institution, in addition to the way of declaring them at the tax administration. It was found that in order to achieve the objectives of the institution on the one hand and the objectives of the fiscal administration on the other hand, it is necessary to adapt the tax laws and legislation with the financial accounting system, this is done to achieve compatibility between the two systems.
Keywords
The financial accounting system ; tax system ; gross income ; corporate profits ; professional activity
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